Sri Jyothi Medical Hall, Hyd, Hyderabad V. ITO, Ward-5(2), Hyderabad, Hyderabad

ITA 811/HYD/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2306 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 31-07-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 31-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A. NO. 811/HYD/2016 ASSESSMENT YEAR: 2005-06 M/S. SRI JYOTHI MEDICAL HALL, HYDERABAD [PAN: AAWES0494G] VS INCOME TAX OFFICER, WARD-5(2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SMT. N. SWAPNA, DR DATE OF HEARING : 31-07-2017 DATE OF PRONOUNCEMENT : 31-07-2017 O R D E R PER CHANDRA POOJARI, A.M. : THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, HYDERABAD, DATED 23-03-2016. 2. ORIGINALLY THE CASE WAS POSTED FOR HEARING ON 28-0 9-2016 AND WHICH WAS ADJOURNED TO 05-10-2016 AT THE REQUEST OF THE ASSESSEE. ON 05-10-2016 THE CASE WAS ADJOURNED TO 09-01-2017. ON 09-01- 2017, NONE APPEARED FOR THE ASSESSEE AND ONCE AGAIN THE CASE WAS ADJOURNED TO 02-02-2017. SINCE NONE APPEARED FOR THE ASSESSEE, THE CASE WAS AGAIN ADJOURNED TO 12-04-2017. AT THAT TIM E, IT WAS INFORMED TO THE AR OF THE ASSESSEE THAT GROUNDS OF APPEA L WAS NOT IN CONCISE FORM. ONCE AGAIN THE CASE WAS ADJOURNED TO 31-07-2017. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE NOR I.T.A. NO. 811/HYD/2016 :- 2 - : THERE WAS ANY REQUEST FOR ADJOURNMENT , WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. 3. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSU ING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WAN T TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMI SS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH C OURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF IND IA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLL OWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (IN DIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJI RAO HOLKAR (223 ITR 480), WE DISMISS THIS APPEAL OF THE ASSESSEE FOR THE REASONS STATED ABOVE. 4. HOWEVER, THE ASSESSEE IS AT LIBERTY TO SEEK RECALL OF THIS ORDER BY WAY OF FILING A MISCELLANEOUS APPLICATION SHOWIN G SUFFICIENT REASONS, WHICH PREVENTED HIM FOR ABSENCE ON THE SAID DATE OF HEARING OF THIS APPEAL. 5. IN THE RESULT, THE APPEAL FILED BY ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2017 UPON CONCLUSION OF HEARING SD/- SD/- (D. MANMOHAN) (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT MEMB ER HYDERABAD, DATED 31 ST JULY, 2017 TNMM I.T.A. NO. 811/HYD/2016 :- 3 - : COPY TO : 1. M/S. SRI JYOTHI MEDICAL HALL, C/O. TEJPRAKASH TOSHNIWAL, ADVOCATE, 4-1-6/B/4, RAMKOTE, HYDERABAD. 2. INCOME TAX OFFICER, WARD-5(2), HYDERABAD. 3. CIT (APPEALS)-4, HYDERABAD. 4. PR.CIT-4, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.